Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Intangible assets, net (Tables)

v3.23.1
Intangible assets, net (Tables)
 12 Months Ended
Dec. 31, 2022
Intangible assets, net [Abstract]  
Schedule of intangible assets
Acquisition cost:   As
January 1,
2020		     Additions     Disposals     As of
January 3,
2021		  
Brand   Ps. 253,000      
-
      
-
       253,000  
Customer relationships     64,000      
-
      
-
       64,000  
Software     21,651       24,333      
-
       45,984  
Brands and logo rights     7,608       276       (2,491 )     5,393  
    Ps. 346,259       24,609       (2,491 )     368,377  

 

Accumulated amortization:   As of
January 1,
2020		     Amortization
expense		     Disposals     As of
January 3,
2021		  
Customer relationships   Ps. (30,933 )     (6,400 )    
        -
       (37,333 )
Software     (421 )     (6,675 )    
-
       (7,096 )
Brands and logo rights     (3,940 )     (647 )    
-
       (4,587 )
    Ps. (35,294 )     (13,722 )    
-
       (49,016 )

 

Acquisition cost:   As of
January 3,
2021		     Additions     Disposals     As of
December 31,
2021		  
Brand   Ps. 253,000       -            -       253,000  
Customer relationships     64,000       -       -       64,000  
Software     45,984       65,356       -       111,340  
Brands and logo rights     5,393       70       -       5,463  
    Ps. 368,377       65,426       -       433,803  

 

Accumulated amortization:   As of
January 3,
2021		     Amortization
expense		     Disposals     As of
December 31,
2021		  
Customer relationships   Ps. (37,333 )     (6,400 )    
       -
       (43,733 )
Software     (7,096 )     (8,377 )    
-
       (15,473 )
Brands and logo rights     (4,587 )     (250 )    
-
       (4,837 )
    Ps. (49,016 )     (15,027 )    
-
       (64,043 )

 
Schedule acquisition cost
Acquisition cost:   As of
December 31,
2021		     Subsidiaries’
Acquisitions		     Additions     Disposals     Foreign
currency
translation		    

As of
December 31,
2022

  
Brand   Ps. 253,000       840,616       9,493          -       (1,003 )     1,102,106  
Customer relationships     64,000       553,808       -       -       -       617,808  
Software     111,340       -       41,443       -       -       152,783  
Brands and logo rights     5,463       -       109       -       -       5,572  
    Ps. 433,803       1,394,424       51,045       -       (1,003 )     1,878,269  

 

Accumulated amortization:   As of
December 31,
2021		     Amortization
expense		     Disposals     Foreign
currency
translation		     As of
December 31,
2022		  
Customer relationships   Ps. (43,733 )     (40,412 )    
    -
      
    -
       (84,145 )
Software     (15,473 )     (29,686 )    
-
      
-
       (45,159 )
Brands and logo rights     (4,837 )     (246 )    
-
      
-
       (5,083 )
    Ps. (64,043 )     (70,344 )    
-
      
-
       (134,387 )

 
Schedule of customers relationships balances
    As of
December 31,
2022		     As of
December 31,
2021		     As of
January 3,
2021		  
Betterware   Ps. 13,867       20,267       26,667  
JAFRA Mexico     519,796       -       -  
Total of customers relationships   Ps. 533,663       20,267       26,667